Public audit act

LAWS OF KENYA
The Public Audit Act
Revised Edition 2009 (2003)
Published by the National Council for Law Reporting
with the Authority of the Attorney-General
Chapter 412A
www.kenyalaw.org

CAP. 412A Public Audit2 [Rev. 2009
CHAPTER 412A
THE PUBLIC AUDIT ACT
ARRANGEMENT OF SECTIONS
Part I–Preliminary
1–Short title.
2–Definitions.
Part II–Audits of Government
3–Treasury accounts.
4–Accounting officer accounts.
5–Receiver of revenue accounts.
6–Accounts of special fund administrators.
7–Other accounts.
8–Audit.
9–Report on Audit.
10–Submitting report to National Assembly.
11–Special report in course of audit.
Part III–Audits of State Corporations
12–State Corporation accounts.
13–Time limit for submitting accounts.
14–Audit.
17–Special report in course of audit.
18–Copies of report.
19–Costs of audit.
20–Application of Part to statutory bodies.
Part IV–Audits of Local Authorities
21–Local authority accounts.
22–Time limit for submitting accounts.
23–Audit.
26–Special report in the course of audit.
27–Copies of report.
28–Fees for audit.
Part V–Economy, Efficiency and Effectiveness Examinations
29–Economy, efficiency and effectiveness examinations.
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Public Audit CAP. 412A 3Rev. 2009]
30–Report.
32–Copy of report.
33–Application of Part to statutory bodies.
Part VI – Controller and Auditor-general and Kenya
National Audit Office and Commission
A–Controller and Auditor-General and Kenya National Audit Office
34–Kenya National Audit Office.
35–Sufficiency of staff.
36–Duties of Controller and Auditor-General.
37–Powers relating to audits and examinations.
38–Delegation to staff.
39–Outside auditors.
40–Professional assistance, etc.
41–Opinion from the Attorney-General.
42–Special reports.
43–Immunity.
44–Estimates.
45–Review of Kenya National Audit Office.
46–Independence.
47–Retiring age of Controller and Auditor-General.
B– Kenya National Audit Commission
48–Establishment.
49–Composition.
50–Chairman and secretary.
51–Duties.
52–Procedure.
53–Allowances and expenses of members.
54–Regulations relating to staff.
Part VII–Transition and Amendments
55–Transitional provisions.
56–Exchequer and Audit amendments.
57–Other consequential amendments.
First Schedule –Transitional Provisions.
Second Schedule –Amendments to the Exchequer and Audit Act.
Third Schedule –Consequential Amendments.
www.kenyalaw.org

CHAPTER 412A
THE PUBLIC AUDIT ACT
Date of Assent: 31st December, 2003
Date of Commencement: 9th January, 2004
AN ACT of Parliament to provide for the audit of government, state
corporations and local authorities, to provide for economy, efficiency
and effectiveness examinations, to provide forcertain matters relating
to the Controller andAuditor-General and the Kenya NationalAudit
Office, to establish the Kenya National Audit Commission and to
provide for other related matters
ENACTED by the Parliament of Kenya as follows:–
Part I–Preliminary
1. This Act may be cited as the Public Audit Act, 2003.
2. In this Act, unless the context otherwise requires-
“government” includes the Central Government, the courts, the
NationalAssembly, the commissions established under the Constitution
and any other institution connected with the Government or bodies set
up under an Act of Parliament;
“local authority” means a body established under the Local
Government Act;
“state corporation” means a state corporation within the meaning
of the State Corporations Act.
Part II–Audits of Government
3. (1) For each financial year, the Treasury shall prepare accounts
showing fully the financial position of the government at the end of the
year and submit the accounts to the Controller and Auditor-General.
(2) The accounts shall include the following–
(a) a statement of receipts into and issues from the exche-
quer account;
(b) summaries of the following-
7 of 2007.
Short title.
Definitions.
Cap. 265.
Cap. 446.
Treasury accounts.
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(i) the appropriation accounts prepared by
accounting officers under section 4 (2)(a);
(ii) the statements, prepared by accounting
officers under section 4 (2)(b), of the outstanding
amounts in respect of loans issued by the government;
and
(iii) the statements of receipts and
disbursements prepared by the receivers of
revenue under section 5 (2)(a);
(c) a statement of payments made out of issues from the
exchequer account that are authorised under the Constitu-
tion or an Act other than an Act appropriating amounts
for a financial year;
(d) a statement of the amounts outstanding at the end of the
year in respect of public debt; and
(e) such other statements as the National Assembly may
require.
(3) The accounts must be submitted within three months after the
end of the financial year.
(4) Notwithstanding subsection (3), the summaries required under
subsection (2)(b) need not be submitted until four months after the end
of the financial year.
(5) The National Assembly may extend, by resolution, the time
limits provided for in subsections (3) and (4).
4. (1) For each financial year, each accounting officer shall prepare
accounts in respect of the service in respect of which the accounting
officer is appointed and submit the accounts to the Controller and
Auditor-General.
(2) The accounts shall include the following-
(a) an appropriation account prepared in accordance with
subsection (3);
(b) a statement of amounts outstanding at the end of the year
in respect of loans issued by the government; and
(c) a statement of the amounts guaranteed by the government
as at the end of the year in respect of bank overdrafts,
Accounting officer
accounts.
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loans, public loan issues and other sums.
(3) The following shall apply with respect to the appropriation
account referred to in subsection (2)(a)–
(a) the account shall show–
(i) the services for which the moneys expended were
voted;
(ii) the sums actually expended on each service; and
(iii) the state of each vote compared with
appropriation;
(b) the account shall contain–
(i) a statement explaining any variation between the
expenditures and the sums voted; and
(ii) such other information as the Treasury may direct;
(c) the account shall be in such form as the Treasury may
direct; and
(d) the account and the statement referred to in paragraph
(b)(i) shall be signed by the accounting officer.
limit provided for in subsection (4).
5. (1) For each financial year, each receiver of revenue shall
prepare accounts in respect of the revenue in respect of which the
receiver of revenue is appointed and submit the accounts to the
Controller and Auditor-General.
(2) The accounts shall include the following-
(a) a statement of receipts and disbursements in such form
as the Treasury may direct; and
(b) a statement of arrears of revenue.
Receiver of revenue
accounts.
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6. (1) For each financial period described in subsection (3), each
person administering a public fund described in section 99 (2) of the
Constitution shall prepare accounts in respect of the fund and submit
the accounts to the Controller and Auditor-General.
(2) The accounts shall include such particulars and be in such
form as the Treasury may direct.
(3)The financial period referred to in subsection (1) is the financial
period provided for by law for the fund or, if no such period is provided
for, such period as the Treasury may direct.
end of the financial period.
(6) This section also applies with respect to a fund that is required,
under an Act, to be audited under this Act or by the Controller and
Auditor-General.
7. (1) This section applies with respect to a trust or fund in respect
of which accounts are not required under sections 3 to 6.
(2) If directed to do so by the Treasury, the person administering
the trust or fund shall prepare accounts in respect of the trust or fund
and submit the accounts to the Controller and Auditor-General.
(3) The accounts shall be for the financial period provided for
by law for the trust or fund or, if no such period is provided for, such
period as the Treasury may direct.
(4) The accounts shall include such particulars and be in such
form as the Treasury may direct.
end of the financial period.
Accounts of special
fund administrators.
Other accounts.
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8. The Controller and Auditor-General shall audit the accounts
submitted under sections 3 to 7 and shall express an opinion on the
accounts based on the results of each audit stating whether:–
(a) all information and explanations considered necessary
for the audit were received;
(b) proper records were maintained of all transactions
as required under the generally accepted accounting
practices;
(c) the accounts are in agreement with the records referred
to under paragraph (b);
(d) in his opinion, the accounts reflected fairly the financial
position of the entity audited.
9. (1) The Controller and Auditor-General shall prepare a report
on the audit conducted under section 8 and submit the report to the
Minister responsible for finance and such report shall include the matters
covered under section 8 and any other information he may consider
appropriate including but not limited to matters concerning efficiency
in the usage of resources.
(2) Without limiting what may be included in the report, the report
shall indicate whether–
(a) the information and explanations that were required to
perform the examination and audit were received; and
(b) the accounts have been properly maintained.
shall identify cases in which–
(a) money has been spent in a way that was not efficient or
economical;
(b) the rules and procedures followed, or the records kept,
were inadequate to safeguard property and the collec-
tion of revenue;
(c) money that should have been paid into the exchequer
account was not so paid;
Audit.
Report on Audit.
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(d) money has been spent for purposes other than the pur-
poses for which it was appropriated by Parliament; or
(e) satisfactory procedures have not been established to mea-
sure and report on the effectiveness of programmes.
(4) The Controller and Auditor-General shall submit the report
to the Minister within six months after the end of the financial year or
other period to which the accounts examined and audited relate.
limit for submitting the report.
10. (1) The Minister shall lay each report under section 9 before
the National Assembly not later than seven days after the National
Assembly first meets after the Minister has received the report.
(2) If the Minister fails to lay a report before the National
Assembly as required under this section, the Controller and Auditor-
General shall forthwith submit a copy of the report to the Speaker of the
National Assembly to be presented by him to the National Assembly.
11. (1) If, in the course of an examination and audit, a matter
comes to the attention of the Controller andAuditor-General that he feels
should be brought to the attention of the NationalAssembly immediately,
the Controller and Auditor-General shall submit a special report to the
Minister responsible for finance.
(2) The Minister shall lay the special report before the National
Assembly not later than seven days after the National Assembly first
meets after the Minister has received the report.
(3) If the Minister fails to lay the special report before the National
Part III–Audits of State Corporations
12. (1) For each financial year, each state corporation shall prepare
and submit for audit accounts to the Controller and Auditor-General.
(2) The accounts shall include the following–
(a) a balance sheet showing the assets and liabilities as of
the end of the financial year;
Submitting report to
National Assembly.
Special report in
course of audit.
State Corporation
accounts.
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(b) a statement of the income and expenditures for the
financial year;
(c) a cash flow statement for the financial year; and
(d) any other statements and accounts that may be neces-
sary to fully disclose the financial position of the state
corporation.
13. (1) A state corporation shall submit its accounts within
three months after the end of the financial year to which the accounts
relate.
limit for the submission of accounts by a state corporation.
14. The Controller and Auditor-General shall examine and audit
the accounts submitted by a state corporation, express an opinion and
certify the result of the examinations and audits.
15. (1) The Controller andAuditor-General shall prepare a report
on the examination and audit and submit the report to the Minister
responsible for finance.
perform the examination and audit were received;
(b) proper books of account have been kept and the accounts
are in agreement therewith;
(c) the accounts present a true and fair view of the financial
position of the state corporation;
(d) due provision has been made for the repayment of all
money borrowed by the state corporation; and
(e) adequate amounts have been set aside for depreciation
and renewal of the assets of the state corporation.
economical; or
Time limit for
submitting accounts.
Audit.
Report on Audit.
www.kenyalaw.org

tion of revenue.
to the Minister responsible for finance within six months after the end
of the financial year to which the report relates.
16. (1) The Minister responsible for finance shall lay the report
under section 15 before the National Assembly not later than seven
days after the National Assembly first meets after the Minister has
received the report.
18. When the Controller and Auditor-General submits a report
under section 15 or 17 to the Minister responsible for finance, the
Controller and Auditor-General shall also submit a copy of the report
to the state corporation and the Minister responsible for the state
corporation.
19. (1) A state corporation whose accounts are examined and
audited shall pay for the costs of the examination and audit.
(2) If the examination and audit is conducted by the Controller and
Auditor-General, the payment required under subsection (1) shall be paid
to the Controller and Auditor-General and the amount of the payment
National Assembly.
Special report in
course of audit.
Copies of report.
Costs of audit.
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shall be as determined by the Controller and Auditor-General.
(3) If the examination and audit is conducted by an auditor
appointed under section 39, the payment required under subsection (1)
shall be paid to the auditor and the amount of the payment shall be as
agreed between the state corporation and the auditor.
20. This Part shall apply to a body established under an Act as
though it were a state corporation if either -
(a) the body is required to be audited under this Act; or
(b) the body is required to be audited by the Controller and
Auditor-General.
Part IV–Audits of Local Authorities
21. (1) For each financial year, each local authority shall prepare
and submit accounts to the Controller and Auditor-General.
(2) The accounts shall include such particulars as the Minister
responsible for local government may direct.
(3) The accounts shall be in such form as the Minister responsible
for local government may direct.
22. (1)Alocal authority shall submit its accounts within six months
after the end of the financial year to which the accounts relate.
(2) The Minister responsible for local government may extend,
in writing, the time limit for the submission of accounts by a local
authority.
23. The Controller and Auditor-General shall examine and audit
the accounts submitted by a local authority and shall certify the result
of the examination and audit.
24. (1) The Controller andAuditor-General shall prepare a report
on the examination and audit and submit the report to the Minister
perform the examination and audit were received;
Application of Part to
statutory bodies.
Local authority
accounts.
Time limit for
submitting accounts.
Audit.
Report on Audit.
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(b) the accounts have been properly maintained;
(c) the accounts present a true and fair view of the financial
position of the local authority;
(d) due provision has been made for the repayment of all
money borrowed by the local authority; and
(e) adequate amounts have been set aside for depreciation
and renewal of the assets of the local authority.
economical; or
tion of revenue.
to the Minister responsible for finance within eleven months after the
end of the financial year to which the report relates.
25. (1) The Minister responsible for finance shall lay the report
under section 24 before the National Assembly not later than seven
days after the National Assembly first meets after the Minister has
received the report.
National Assembly.
Special report in the
course of audit.
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27. When the Controller and Auditor-General submits a report
under section 24 or 26 to the Minister responsible for finance, the
Controller andAuditor-General shall also submit a copy of the report to
the local authority and the Minister responsible for local government.
28. (1) If the examination and audit of the accounts of a local
authority is conducted by the Controller andAuditor-General, the local
authority shall pay such fees to the Controller and Auditor-General as
he may direct.
(2) If the examination and audit of the accounts of a local authority
is conducted by an auditor appointed under section 39, the local authority
shall pay the auditor such fees as are agreed to by the local authority
and the auditor.
(3) The Minister responsible for local government may pay the
fees on behalf of a local authority and the amount of any such payment
shall be a debt owed by the local authority to the government.
(4) The Controller andAuditor-General may require the Minister
responsible for local government to pay, under subsection (3), any fees
payable to the Controller and Auditor-General under subsection (1).
Part V–Economy, Efficiency and Effectiveness
Examinations
29. (1) The Controller and Auditor-General may examine the
economy, efficiency and effectiveness with which the government, a
state corporation or a local authority uses its resources.
(2) In an examination under this section, the Controller and
Auditor-General may not question the merits of a policy objective of
the government, a state corporation or a local authority.
30. The Controller and Auditor-General may submit a report in
respect of an examination under this section to-
(a) if the examination related to the government, the Minister
responsible for finance;
(b) if the examination related to a state corporation, the state
corporation and the Minister responsible for the state
Copies of report.
Fees for audit.
Economy, efficiency
and effectiveness
examinations.
Report.
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corporation; or
(c) if the examination related to a local authority, the local
authority and the Minister responsible for local govern-
ment.
31. (1) The Minister to whom the report is submitted shall lay
the report before the National Assembly not later than seven days after
the National Assembly first meets after the Minister has received the
report.
Assembly as required under subsection (1), the Controller andAuditor-
32. When the Controller andAuditor-General submits a report to
a Minister under paragraph (b) or (c) of section 30, the Controller and
Auditor-General shall also submit a copy of the report to the Minister
33. This Part also applies with respect to a body to which Part III
applies under section 20 as though the body were a state corporation.
Part VI–Controller and Auditor-general and Kenya National
Audit Office and Commission
A–Controller and Auditor-General and Kenya
National Audit Office
34.The Controller andAuditor-General and his staff shall be called
the Kenya National Audit Office, which office is hereby established.
35. The Government of Kenya shall ensure that the Kenya
National Audit Office has the staff the Controller and Auditor-General
believes is necessary to properly carry out his functions.
36. In addition to his duties under the Constitution and any other
duties under this Act, it shall be the duty of the Controller and Auditor-
General to satisfy himself–
(a) that all reasonable precautions have been taken to
safeguard–
(i) the collection of revenue; and
(ii) the receipt, custody, issue and proper use of property;
National Assembly.
Copy of report.
Application of Part to
statutory bodies.
Kenya National
Audit Office.
Sufficiency of staff.
Duties of Controller
and Auditor-General.
www.kenyalaw.org

(b) that the applicable law has been complied with in rela-
tion to–
(i) the collection of revenue; and
(ii) the receipt, custody, issue and proper use of property;
and
(c) that all money, other than money that has been appropri-
ated by Parliament, has been dealt with in accordance
with the proper authority.
37. The following shall apply with respect to an examination
and audit of accounts under Part II, III or IV or an examination under
Part V-
(a) in addition to the powers the Controller and Auditor-
General has under section 105 (3) of the Constitution,
the Controller and Auditor-General-
(i) shall have the same access to electronic documents
as the Controller and Auditor-General has to other
documents under section 105 (3) of the Constitu-
tion;
(ii) shall have the same access to books, records, returns,
reports and other documents, including electronic
documents, as the Controller and Auditor-General
has under section 105 (3) of the Constitution, with
respect to audits and examinations to which that
section does not apply; and
(iii) shall have access to any government property;
(b) the Controller and Auditor-General may require any
government employee or employee of the organisation
that is the subject of the audit or examination to provide
explanations, information and assistance;
(c) the Controller andAuditor-General may station any of his
staff, temporarily or permanently, at the premises of the
organisation that is the subject of the audit or examina-
tion and that organisation shall provide such staff, at the
expense of the organisation, with adequate office space,
Powers relating
to audits and
examinations.
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furniture and telephones; and
(d) the Controller and Auditor-General may, without pay-
ment of a fee–
(i) cause a search to be made of any records in a
public office; and
(ii) require copies to be made of, or extracts to be taken
from, any records in a public office.
38. (1) The Controller and Auditor-General may delegate to a
member of the staff of the Kenya National Audit Office, subject to
any conditions the Controller and Auditor-General may impose, the
carrying out or exercise of any function or power of the Controller and
Auditor-General under this Act.
(2) The Controller and Auditor-General may not delegate-
(a) the certification of the results of an examination and
audit of accounts under this Act; or
(b) the submission of a report required under this Act.
39. (1)The Controller andAuditor-General may appoint an auditor
who is not a member of the staff of the Kenya National Audit Office to
assist in an examination and audit of accounts.
(2) Only a person registered and practising as an accountant under
the Accountants Act may be appointed under this section.
(3) An auditor appointed under this section shall comply with
any general or special directions given by the Controller and Auditor-
General.
(4) An auditor appointed under this section shall report to the
(5) For the purposes of his appointment, an auditor appointed
under this section has the powers of the Controller andAuditor-General
under section 37.
(6) An auditor appointed under this section may not certify the
results of the examination and audit and may not submit any report
required under this Act other than the report required under subsection
(4).
Delegation to staff.
Outside auditors.
Cap. 531.
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(7) Instead of accounts being submitted under Part II, III or IV
to the Controller and Auditor-General, the Controller and Auditor-
General may require that the accounts be submitted directly to an
auditor appointed under this section with a copy being submitted to the
40. The Controller and Auditor-General may obtain professional
assistance or advice from such persons or organisations as he considers
appropriate.
41. (1) The Controller and Auditor-General may lay a case in
writing before theAttorney-General regarding the interpretation of any
Act, including this Act, or of any regulations.
(2)TheAttorney- General shall give a written opinion with respect
to a case laid before him under subsection (1).
42. (1) The Controller and Auditor-General may, at any time,
submit a special report to the Minister responsible for finance.
(2) The Minister shall lay each special report before the National
(3) If the Minister fails to lay a special report before the National
43. No member of the staff of the Kenya National Audit Office,
including the Controller andAuditor-General, shall be personally liable
for any act or omission done or omitted in good faith in carrying out any
duty, or exercising any power, under this Act or the Constitution.
44. (1) For each financial year, the accounting officer for the Kenya
National Audit Office shall prepare estimates of the expenditures and
revenue of the Kenya National Audit Office.
(2) The accounting officer for the Kenya National Audit Office
shall submit the estimates to the Kenya NationalAudit Commission for
consideration and approval.
(3)After it has approved the estimates, the Kenya NationalAudit
Commission shall submit them to the Minister responsible for finance
to be laid before the National Assembly.
(4) If the expenditures provided for under the approved estimates
are, in the opinion of the Controller and Auditor-General, insufficient
Professional
assistance, etc.
Opinion from the
Attorney-General.
Special reports.
Immunity.
Estimates.
www.kenyalaw.org

to allow the Kenya National Audit Office to properly carry out its
functions and duties, the Controller and Auditor-General shall submit
a special report to the Minister responsible for finance in respect of
that insufficiency.
45. The Controller and Auditor-General may, in consultation
with the Kenya National Audit Commission, arrange for a review of
the Kenya National Audit Office.
46. In addition to the protection given by section 105 (5) of the
Constitution, the Controller andAuditor-General shall not be subject to
the direction or control of any other person or authority in carrying out
any functions under this Act to which that section of the Constitution
does not apply.
47. For the purposes of section 110 (3) of the Constitution, the
age at which the Controller and Auditor-General shall vacate his office
shall be sixty-five years.
B–Kenya National Audit Commission
48. The Kenya National Audit Commission is hereby
established.
49. The Kenya National Audit Commission shall be composed
of the following–
(a) the Controller and Auditor-General;
(b) the chairman of the Public Accounts Committee of the
National Assembly or his nominee;
(c) a practicing member of the Institute of Certified Public
Accountants of Kenya co-opted by the other members
of the Commission;
(d) the chairman of the Public Service Commission;
Review of Kenya
National Audit
Office.
Independence.
Retiring age of
Controller and
Auditor-General.
Establishment.
Composition.
7 of 2007, Sch.
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(e) the Attorney-General or his nominee; and
(f) the chairman of the Public Investments Committee of
the National Assembly or his nominee.
50. (1) The Controller andAuditor-General shall be the chairman
of the Kenya National Audit Commission.
(2) The Kenya National Audit Commission shall appoint a
secretary on such terms as may be determined by the Commission.
51. The Kenya National Audit Commission shall-
(a) consider and approve the estimates for the Kenya Na-
tional Audit Office; and
(b) determine the remuneration and other terms of appoint-
ment of the staff of the Kenya National Audit Office.
52. The Kenya NationalAudit Commission may regulate its own
procedure.
53. The members of the Kenya National Audit Commission
shall be paid such allowances and expenses as are determined by the
Minister responsible for finance from moneys appropriated for the
Kenya National Audit Office.
54. The Kenya NationalAudit Commission may make regulations
governing the remuneration and other terms of appointment of the staff
of the Kenya National Audit Office.
Part VII–Transition and Amendments
55. The provisions of the First Schedule shall apply.
56. The Exchequer and Audit Act is amended in the manner set
out in the Second Schedule.
57. The Acts identified in the Third Schedule are amended in the
manner set out in the Third Schedule.
Chairman and
secretary.
Duties.
Procedure.
Allowances
and expenses of
members.
Regulations relating
to staff.
Transitional
provisions.
Exchequer and Audit
amendments.
Other consequential
amendments.
www.kenyalaw.org

First Schedule S. 55
TRANSITIONAL PROVISIONS
1. (1) This paragraph applies with respect to the financial year
immediately preceding the financial year in which this Act comes into
operation.
(2) Parts II, III and IV and the provisions of this Act relating to
audits under those Parts do not apply with respect to the financial year
described in subparagraph (1) and, instead, the law in force immediately
before this Act comes into operation shall continue to apply in relation
to the preparation and submission of accounts for that financial year
and the auditing of such accounts.
2. A reference in a written law to the Auditor-General
(Corporations) shall be deemed to be a reference to the Controller and
Auditor-General.
3. A requirement under a written law that anything be audited
under or in accordance with the Exchequer and Audit Act shall be
deemed to be a requirement that it be audited under or in accordance
with this Act.
4. (1) If this Act is inconsistent with a provision of a written law
in existence when this Act comes into operation, this Act shall prevail
to the extent of the inconsistency.
(2) Without limiting what may constitute an inconsistency with
another written law, this Act is inconsistent with another written law-
(a) if the other written law provides for a person other than
the Controller and Auditor-General to conduct an audit
required under this Act;
(b) if the other written law provides for a deadline for the
submission of accounts or a report that is different from
the deadline under this Act; or
(c) if the other written law provides for a report to be dealt
with in a way that is different from how it must be dealt
with under this Act.
5. If the person who is the Controller and Auditor-General on
the day this Act comes into operation has already attained the age of
sixty-five years he shall, notwithstanding section 47, remain in office
Audit, etc. for past
financial year.
References in laws
to Auditor-General
(Corporations).
Audits required
under Cap. 412.
Inconsistencies with
existing laws.
If Controller and
Auditor-General
has already reached
retiring age.
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until his successor is appointed:
Provided the successor shall be appointed within three months
from the day this Act comes into operation.
Second Schedule S. 56
AMENDMENTS TO THE EXCHEQUER AND AUDIT ACT
(CAP. 412)
1. This Schedule amends the Exchequer and Audit Act.
2. Section 2 of the Act is amended by deleting the definition of
“period of account”.
3. Part III of the Act, consisting of sections 7 to 9, is deleted.
4. Part V of the Act, consisting of sections 18 to 21, is deleted.
5. Part VI of the Act, consisting of sections 22 to 28, is deleted.
6. Part VII of the Act, consisting of sections 29 to 32, is
deleted.
Third Schedule S. 57
CONSEQUENTIAL AMENDMENTS
Local Government Act
1. (1) This paragraph amends the Local Government Act.
(2) Section 229 of the Act is deleted and the following
substituted–
229. The accounts required to be kept by a local authority shall
be balanced for any financial year not later than 31st December in the
year following the year of account or such later date as in any particular
case the Minister may determine.
(3) Section 230 of the Act is amended by deleting the portion
preceding paragraph (a) and substituting the following-
230. As soon as may be after the receipt by a local authority of a
report on the examination and audit of the accounts of the local authority
under the Public Audit Act, 2003, such report, together with copies of
Cap. 412.
Cap. 265.
Balancing of
accounts.
Audit report.
www.kenyalaw.org

the accounts to which such report relates–
(4) Section 234 (1) of theAct is amended by striking out the words
“any report made under Part VI of the Exchequer and Audit Act” and
substituting the words “a report under the Public Audit Act, 2003”.
(5) Section 234 (2) of theAct is amended by striking out the words
“Part VI of the Exchequer and Audit Act” and substituting the words
“the Public Audit Act, 2003”.
State Corporations Act
2. (1) This paragraph amends the State Corporations Act.
(2) Section 5A (2) of the Act is amended by inserting “10A,”
after “5,”.
(3) The Act is amended by inserting the following new section
immediately before section 11–
10A. Notwithstanding anything to the contrary in any written
law, the financial year of every state corporation shall be from the 1st
of July in a year to the 30th of June in the next year.
(4) Section 14 (3) of the Act is deleted and the following
substituted–
(3) the accounts of every state corporation shall be audited and
reported on annually in accordance with the Public Audit Act, 2003.
(5) Section 14 (4) of the Act is deleted.
(6) Section 15 (2) of the Act is deleted and the following
substituted–
(2) The chief executive of a state corporation may be summoned
by the Public Investments Committee to answer on behalf of the Board
any question arising from a report, including a special report, of the
Controller and Auditor-General concerning the state corporation
Cap. 446.
Financial year.
www.kenyalaw.org

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